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Ezel / Tax Rulings / CT
CT Ruling 89-268 Sales and Use Taxes 1989-12-08

Did sales and use tax apply to greens fees or charges for golf, tennis, and swimming lessons?

Short answer: No under this historical ruling. The health and athletic club services tax did not apply to greens fees or charges for golf, tennis, and swimming lessons. DRS says AN 95(3) obsoleted the ruling.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the greens-fee and sports-instruction rules then in effect. DRS says Announcement (AN) 95(3) obsoleted it. Its exclusions should not be assumed current or extended to dues, equipment, rentals, or different club charges. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- obsolete historical guidance. DRS states that this ruling was obsoleted by Announcement (AN) 95(3).

Plain-English summary

DRS ruled that the health and athletic club services tax did not apply to:

  • greens fees; or
  • charges for golf, tennis, and swimming lessons.

What this means for you

The historical ruling excluded the listed access and instruction fees. It did not discuss dues, equipment, rentals, or bundled charges, and AN 95(3) later obsoleted the guidance.

Common questions

Were greens fees taxable? No under the ruling.

Which lessons were excluded? Golf, tennis, and swimming.

Citations and references

  • Announcement (AN) 95(3) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-268, Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)

Please be advised that the sales and use tax on health and athletic club services does not apply to greens fees, tennis lessons or to charges for golf, tennis and swimming lessons.

LEGAL DIVISION

December 8, 1989

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